I. EDITORIAL – CREATION OF A NATIONAL LINE FOR THE PREVENTION OF SUICIDE AND SELF-INJURIOUS BEHAVIOUR; REGULATION OF ACCESS TO METADATA RELATING TO ELECTRONIC COMMUNICATIONS FOR CRIMINAL INVESTIGATION PURPOSES
The month of February was marked, in legislative terms, by the publication of Law no. 17/2024, of February 5, which created a national line for the prevention of suicide and self-injurious behaviour, and by the publication of Law no. 18/2024, of February 5, which regulates access to metadata relating to electronic communications for criminal investigation purposes, amending Law no. 32/2008, of 17 July, which transposes Directive 2006/24/EC of the European Parliament and of the Council of 15 March on the retention of data generated or processed in connection with the supply of publicly available electronic communications services or of public communications networks, aligning it with the judgements of the Constitutional Court no. 268/2022 and 800/2023, and the Law on the Organisation of the Judicial System.
Also noteworthy, at a legislative level, are:
- Law no. 20/2024, of February 8, which amends the Informal Caregiver Statute, approved in the annex to Law no. 100/2019, of 6 September;
- Ordinance no. 49/2024 of February 15, which regulates the Tenant and Landlord Counter.
- Law no. 25/2024, of February 20, which combats the "rotating doors" between political offices and economic groups, reinforcing the legal framework preventing executive political office holders from working in private companies and the respective sanction regime, making the fourth amendment to Law no. 52/2019, of 31 July;
- Regulatory Decree no. 3/2024, of February 21, which establishes the universe of taxpayers covered by the automatic income declaration;
- Ordinance no. 67-A/2024 of February 22, which regulates the scope, procedures and other specific conditions for implementing the bonus for valorisation of qualifications in the labour market.
Whitin the scope of case law, the month of February is highlighted by the Judgement of the Constitutional Court no. 110/2024, of 14 February, Case no. 1087/2023, in which it was decided: "To declare unconstitutional the normative dimension extracted from article 44, no. 2, of the Personal Income Tax Code, according to which it establishes an inescapable presumption that the realisation value, for the purposes of taxation of capital gains under the Personal Income Tax, always corresponds to the valuation of the property when it is higher than what was declared by the taxpayer, in violation of the principle of ability to pay, established in articles 103 no. and 13 of the Constitution of the Portuguese Republic.".
Finally, under Miscellaneous, it is worth highlighting the approval, by the Council of Ministers, of the decree-law extending the period of validity of the exceptional measures aimed at simplifying procedures for producing energy from renewable sources.
II. LEGISLATION
Ordinance no. 37/2024 of February 1: Establishes the complementary national rules for aid to the distribution of fruit, vegetables and bananas and milk and dairy products in schools, accompanying educational measures and certain related costs, in application of the National Strategy (EN) for the period from 1 August 2023 to 31 July 2029.
https://files.diariodarepublica.pt/1s/2024/02/02300/0000200011.pdf
Ordinance no. 39-A/2024, of February 1: Proceeds with the third amendment to Ordinance no. 38/2022, of January 17, which creates and regulates the Sustainable Employment Commitment measure.
https://files.diariodarepublica.pt/1s/2024/02/02301/0000200014.pdf
Decree-Law no. 19/2024 of February 2: Creates the Technical Unit for the Evaluation of Tax and Customs Policies (U-TAX).
https://files.diariodarepublica.pt/1s/2024/02/02400/0000700012.pdf
Decree-Law no. 20/2024 of February 2: Amends the regime for access to and exercise of space activities.
https://files.diariodarepublica.pt/1s/2024/02/02400/0001300028.pdf
Ordinance no. 39-B/2024, of February 2: Approves the model for the forms for complying with the declaratory obligation laid down in article 57 no. 1 of the Personal Income Tax Code and the respective instructions for completion.
https://files.diariodarepublica.pt/1s/2024/02/02401/0000200199.pdf
Ordinance no. 39-C/2024, of February 2: Defines the reference countries to be considered in 2024, for the authorisation of the prices of new medicines and for the purposes of the annual price review of medicines purchased by SNS establishments and services and medicines dismissed within the scope of the outpatient market, as well as maintaining for 2024 exceptional criteria to be applied in the price review regime.
https://files.diariodarepublica.pt/1s/2024/02/02402/0000200004.pdf
Law no. 16/2024, of February 5: Amendment to the Radio Law, approved by Law no. 54/2010, of December 24.
https://files.diariodarepublica.pt/1s/2024/02/02500/0000400006.pdf
Law no. 17/2024, of February 5: Creates a national line for the prevention of suicide and self-injurious behaviour.
https://files.diariodarepublica.pt/1s/2024/02/02500/0000700008.pdf
Law no. 18/2024, of February 5: Regulates access to metadata relating to electronic communications for criminal investigation purposes, amending Law no. 32/2008, of 17 July, which transposes Directive 2006/24/EC of the European Parliament and of the Council of 15 March on the retention of data generated or processed in connection with the supply of publicly available electronic communications services or of public communications networks into the national legal order, bringing it into line with the judgements of the Constitutional Court no. 268/2022 and 800/2023, and the Law on the Organisation of the Judicial System.
https://files.diariodarepublica.pt/1s/2024/02/02500/0000900022.pdf
Law no. 19/2024, of February 5: Eliminates the obligation to use an identification sticker for electric vehicles on public roads, amending Decree-Law no. 39/2010, of 26 April.
https://files.diariodarepublica.pt/1s/2024/02/02500/0002300023.pdf
Law no. 19-A/2024, of February 7: Amendment to Laws no. 7/2007, of 5 February, which creates the citizen's card and governs its issue and use, 37/2014, of 26 June, which establishes an alternative and voluntary system for authenticating citizens on public administration portals and websites called the Digital Mobile Key, and 13/99, of 22 March, which establishes the new legal framework for voter registration, and to Decree-Law no. 135/99, of 22 April.135/99, of 22 April, which defines the general principles of action to be followed by Public Administration services and bodies in their contact with citizens.
https://files.diariodarepublica.pt/1s/2024/02/02702/0000200011.pdf
Law no. 20/2024, of February 8: Amendment to the Informal Caregiver Statute, approved in the annex to Law no. 100/2019, of 6 September.
https://files.diariodarepublica.pt/1s/2024/02/02800/0000200002.pdf
Ordinance no. 47/2024, of February 9: Defines the prices of health care and social support provided in the inpatient responses of the National Network of Integrated Continuing Care.
https://files.diariodarepublica.pt/1s/2024/02/02900/0000700009.pdf
Decree-Law no. 20-A/2024, of February 12: Extends the deadline for issuing the citizen's card.
https://files.diariodarepublica.pt/1s/2024/02/03002/0000200003.pdf
Law no. 22/2024, of February 15: Sixteenth amendment to the Statute for Members of Parliament, approved by Law no. 7/93, of 1 March, bringing it in line with the amendments introduced by Assembly of the Republic Rules of Procedure no. 1/2023, of 9 August.
https://files.diariodarepublica.pt/1s/2024/02/03300/0000500006.pdf
Law no. 23/2024, of February 15: Establishes the proportion of people of each sex in the composition of the bodies of sports federations and professional leagues and provides for the creation of channels for reporting breaches of rules for the defence of sports ethics, amending Decree-Law no. 248-B/2008, of 31 December.
https://files.diariodarepublica.pt/1s/2024/02/03300/0000700009.pdf
Ordinance no. 49/2024 of February 15: Regulates the Tenant and Landlord Counter.
https://files.diariodarepublica.pt/1s/2024/02/03300/0001000056.pdf
Ordinance no. 50/2024, of February 15: Defines the reinforcement of guarantees for tenants in situations of need within the scope of the special eviction procedure at the Tenant and Landlord Counter.
https://files.diariodarepublica.pt/1s/2024/02/03300/0005700059.pdf
Ordinance no. 61/2024, of February 20: Regulates the electronic declaration of births in Portugal and abroad.
https://files.diariodarepublica.pt/1s/2024/02/03600/0001300015.pdf
Law no. 25/2024, of February 20: Combats the "revolving doors" between political offices and economic groups, reinforcing the legal framework preventing executive political office holders from working in private companies and the respective sanction regime, making the fourth amendment to Law no. 52/2019, of 31 July.
https://files.diariodarepublica.pt/1s/2024/02/03600/0000700008.pdf
Regulatory Decree no. 3/2024, of February 21: Establishes the universe of taxpayers covered by the automatic income declaration.
https://files.diariodarepublica.pt/1s/2024/02/03700/0000200004.pdf
Ordinance no. 67-A/2024, of February 22: Regulates the scope, procedures and other specific conditions for the operationalisation of the bonus for valorisation of qualifications in the labour market.
https://files.diariodarepublica.pt/1s/2024/02/03801/0000200004.pdf
Ordinance no. 69-A/2024, of February 23: Defines the terms and conditions of support for the promotion of affordable housing in the form of the transfer of land and public buildings.
https://files.diariodarepublica.pt/1s/2024/02/03901/0000200004.pdf
Ordinance no. 69-B/2024, of February 23: Proceeds with the second amendment to Ordinance no. 65/2019, of 19 February, which revises the controlled-cost housing scheme.
https://files.diariodarepublica.pt/1s/2024/02/03901/0000500011.pdf
Ordinance no. 71-A/2024, of February 28: Identifies the instructional elements of the procedures provided for in the Legal Regime for Urbanisation and Building and revokes Ordinance no. 113/2015, of 22 April.
https://files.diariodarepublica.pt/1s/2024/02/04101/0000200024.pdf
Ordinance no. 71-B/2024 of February 28: Approves the models for the obligatory use of licences, responses to prior notices, acts to be carried out by technicians and models for notices advertising urban planning operations, under the terms of the Legal Regime for Urbanisation and Building (RJUE).
https://files.diariodarepublica.pt/1s/2024/02/04101/0002500048.pdf
Ordinance no. 71-C/2024, of February 28: Proceeds with the first amendment to Ordinance no. 1268/2008, of 6 November, which defines the model and requirements of the work book and sets out the characteristics of the electronic work book.
https://files.diariodarepublica.pt/1s/2024/02/04101/0004900051.pdf
III. Public Procurement1 [NEW]
Announcement no. 1606/2024, of February 1: Contract for the Construction of the FLUP 2 R&D UP BUILDING - POLIVALENT BUILDING - University of Porto - €5,060,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/023/417272143.pdf
Announcement no. 1642/2024, of February 1: Acquisition of Specialised Data Protection Consultancy Services (2040134) - SPMS – Shared Services of Ministry of health, E. P. E. E. - €167,700.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/023/417315851.pdf
Announcement no. 1664/2024, of February 1: Contract for the rehabilitation of the public space of Avenida Santos Dumont) - Lisboa Ocidental, SRU – Urban Rehabilitation Company E. M., S. A.- €1,663,479.01 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/023/417230817.pdf
Announcement no. 1690/2024, of February 2: Supply of road passenger transport services as an alternative to the Lousã branch line between Serpins and Coimbra – Mondego Subway, S. A. - €1,008,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/024/417306682.pdf
Announcement no. 1751/2024, of February 2: Construction contract for the Poceirão GNR Territorial Post - Municipality of Palmela - €1,419,638.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/024/417312587.pdf
Announcement no. 1752/2024, of February 2: Rehabilitation of Multifamily Housing Building - S. Tiago Building under the 1st Right Programme - Municipality of Mondim de Basto - €2,280,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/024/417309785.pdf
Announcement no. 1791/2024, of February 5: Loures Municipal Sports Complex (Design and Construction) - Municipality of Loures - €6,060,660.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/025/417314288.pdf
Announcement no. 1850/2024, of February 6: Construction of Supported Rental Housing in Azinheira dos Barros - Municipality of Grândola - €1,029,180.16 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/026/417310545.pdf
Announcement no. 1981/2024, of February 7: Social housing - Cruz de Pau housing complex - Street Dr. Teixeira de Melo - Municipality of Matosinhos - €8,400,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/027/417329021.pdf
Announcement no. 2057/2024, of February 8: Contract for the Refurbishment of the Vila Nova de Santo André Health Centre – Local Health Unit of Litoral Alentejo, E. P. E. E. - €2,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/028/417343131.pdf
Announcement no. 2091/2024, of February 9: Construction of Social Housing in Guilhadeses - Municipality of Arcos de Valdevez - €1,136,200.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417324875.pdf
Announcement no. 2093/2024, of February 9: Construction contract for the Interpretive Centre - Master Salt Water river - Municipality of Odemira - €3,700,001.55 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417327904.pdf
Announcement no. 2109/2024, of 9 February: Purchase of Health Insurance for Certified Accountants – Order of Certified Accountants - €2,224,509.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417335656.pdf
Announcement no. 2112/2024, of 9 February: Contract for the Refurbishment of the Municipal Buildings located at Escadinhas do Hospital and Rio do Porto in the Town of Sintra - Municipality of Sintra - €1,735,537.85 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417338978.pdf
Announcement no. 2122/2024, of 9 February: Contract for the rehabilitation of the buildings located at Street Francisco da Rocha Soares, nos. 36 to 48, in Porto - Porto Vivo, URC – Urban Rehabilitation Company of Porto, E. M., S. A. - €1,080,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417344233.pdf
Announcement no. 2135/2024, of 9th February: Outeiro do Linho Social Housing Development - Valongo - Municipality of Valongo - €3,360,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417349078.pdf
Announcement no. 2160/2024, of 9 February: Contract for Renovation of Student Residence - Residence I - University of Beira Interior - €2,364,764.86 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417192878.pdf
Announcement no. 2169/2024, of February 9: Expansion of the School Centre - Municipality of Aljustrel - €2,987,705.51 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/029/417349945.pdf
Announcement no. 2202/2024, of 12 February: Acquisition of Microsoft licences for the Municipality of Vila Nova de Gaia - Municipality of Vila Nova de Gaia - €2,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/030/417259987.pdf
Announcement no. 2241/2024, of February 12: Acquisition of hardware, software, furniture, machinery and utensils for the Specialised Industrial Technology Centre - Marco de Canaveses School Group 1 - €1,611,102.50 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/030/417350373.pdf
Announcement no. 2327/2024, of 14 February: Rehabilitation Contract within the Guarantee Period of the Design-Build Contract for the Fernão Ferro Wastewater Treatment Plant - SIMARSUL - Sanitation in the Setúbal Peninsula, S. A. - €1,100,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/032/417176734.pdf
Announcement no. 2343/2024, of 14 February: Execution of public works contract for the construction of the Car Park and requalification of public space in Azinhaga da Cidade, in Lisbon, within a maximum period of 365 (three hundred and sixty-five) days, plus a period of 365 (three hundred and sixty-five) days for the provision of maintenance services for the planted green spaces - EMEL - Empresa Municipal de Mobilidade e Estacionamento de Lisboa, E. M., S. A. - €3,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/032/417359121.pdf
Announcement no. 2344/2024, of 14 February: Public works contract for the construction of the Towing Park - Ameixoeira - EMEL - Empresa Municipal de Mobilidade e Estacionamento de Lisboa, E. M., S. A. - €1,300,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/032/417359349.pdf
Announcement no. 2380/2024, of 14 February: Quinta da Lousa Social Housing Development - Valongo - Municipality of Valongo - €10,125,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/032/417353305.pdf
Announcement no. 2398/2024, of 15 February: Contract for the Construction of a Nursery in Vila Nova de Milfontes - Vila Nova de Milfontes Social Solidarity Association - Nursery, Kindergarten and ATL - €1,234,09.56 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/033/417360766.pdf
Announcement no. 2411/2024, of 15 February: Contract for the rehabilitation and improvement of the energy performance of municipal housing units - Gebalis - Gestão do Arrendamento da Habitação Municipal de Lisboa, E. M., S. A. - €1,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/033/417360733.pdf
Announcement no. 2444/2024, of February 15: Construction of the 17-home Terra do Moinho Housing Programme - Porto Salvo - Oeiras Municipality - €2,956,224.16 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/033/417359365.pdf
Announcement no. 2457/2024, of 16 February: Public Tender for the contract to build an Urban Park, with a water mirror, in Corroios - Seixal Municipality - €1,198,298.11 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/034/417363252.pdf
Announcement no. 2486/2024, of 16 February: Contract for the rehabilitation of six free-rent apartments located in Areeiro, municipality of Lisbon – Social Security’s Financial Management Institute, I. P. - €1,004,400.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/034/417336409.pdf
Announcement no. 2497/2024, of 16 February: Rehabilitation of Bairro de Fomento dos Fortes (Lots no. 1, 2, 3, 4, 5, 6 and 7) - Municipality of Chaves - €4,971,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/034/417336441.pdf
Announcement no. 2505/2024, of February 16: Purchase of IT Equipment, Workbenches and Furniture for the Specialised IT Technology Centre - Anadia School Group - €1,098,530.87 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/034/417359154.pdf
Announcement no. 2537/2024, of February 19: Expansion and Upgrading of Conchada EB 1 School - Municipality of Coimbra - €1,110,886.27 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/035/417279961.pdf
Announcement no. 2640/2024, of February 19: Construction Contract for the New Health Centre in Santiago do Cacém – Local Health Unit of Litoral Alentejo, E. P. E. E. - €5,000,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/035/417373994.pdf
Announcement no. 2558/2024, of February 19: Acquisition of Insurance for Various Branches for the Municipality of Odivelas, via DJAG/DGP of CMO - Municipality of Odivelas - €1,200,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/035/417357559.pdf
Announcement no. 2564/2024, of February 19: Construction of a Building for a Day Centre and Home Support - Nossa Senhora dos Remédios - Bem Fazer Construction - €2,100,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/035/417366793.pdf
Announcement no. 2565/2024, of February 19: Acquisition of services and perpetual licensing for the implementation of the technological solution for an information management platform for the Ministry of Justice - General Secretariat of the Ministry of Justice - €1,358,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/035/417366096.pdf
Announcement no. 2570/2024, of February 19: Purchase of the Services "Worker's Compensation Insurance for the Period 2024/2027" - Infraestruturas de Portugal, S. A. - €3,652,422.66 (GovYear)
https://files.diariodarepublica.pt/cp_hora/2024/02/035/417364468.pdf
Announcement no. 2594/2024, of February 19: Contract DPGOM_2024_01_ Requalification of Alcanena Secondary School - Municipality of Alcanena - €4,828,437.21 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/035/417362718.pdf
Announcement no. 2721/2024, of February 20: Contract - Expansion of a Home for the Elderly - Olalhas Social Assistance Centre - €1,713,060.29 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/036/417379689.pdf
Announcement no. 2762/2024, of February 21: Contract for the Rehabilitation of 31 Houses (T1 and T2) located in Bairro do Terreiro in the Parish of São Mateus - Municipality of Angra do Heroísmo - €1,996,684.97 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/037/417374025.pdf
Announcement no. 2768/2024, of February 21: Contract for the Rehabilitation of 18 Houses (T3 and T4) located in Bairro do Terreiro in the Parish of São Mateus - Municipality of Angra do Heroísmo - €1,465,993.58 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/037/417375224.pdf
Announcement no. 2778/2024, of February 21: Acquisition of Insurance Services - AGERE- Water, Effluent and Waste Company of Braga, E. M. - €1,021,786.20 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/037/417373475.pdf
Announcement no. 2797/2024, of February 21: "Construction of Forte Novo Nursery" - Municipality of Loulé - €2,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/037/417376172.pdf
Announcement no. 2944/2024, of February 23: Contract 22/GEBALIS/2024 - Bairro Bela Flor - Contract for the rehabilitation and conservation of the buildings on Street José Felicidade Alves 1, 2, 3, 4, 5, 6, 7, 8, 10 and 12 - Gebalis - Gestão do Arrendamento da Habitação Municipal de Lisboa, E. M., S. A. - €1,120,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/039/417381526.pdf
Announcement no. 2980/2024, of February 23: Conversion of the S. Tiago Institute Building into a Residential Home – Holy House of Mercy of Sobreira Formosa - €2,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/039/417396122.pdf
Announcement no. 3037/2024, of February 26: Contract for the Inspection Centre at the Port of Leixões - APDL – Ports Administration of Douro, Leixões and Viana do Castelo, S. A. - €8,136,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/040/417395223.pdf
Announcement no. 3095/2024, of 26 February: Contract 23/GEBALIS/2024 - Bairro Alto da Faia - Building rehabilitation and conservation works - Gebalis - Lisbon Municipal Housing Lease Management, E. M., S. A. - €1,838,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/040/417398975.pdf
Announcement no. 3114/2024, of 26 February: Contract 24/Gebalis/2024 - Bairro Avenida de Berlim - Building rehabilitation and conservation works - Rua Acúrcio Pereira, Lots 22, 24, 26, 28, 30 and 32, p - Gebalis - Lisbon Municipal Housing Lease Management, E. M., S. A. - €1,023,511.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/040/417393539.pdf
Announcement no. 3156/2024, of 27th February: Contract for the reconstruction, alteration and extension of Casa de Santa Maria – Holy House of Mercy of Barcelos - €2,790,374.30 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/02/041/417397338.pdf
Announcement no. 3304/2024, of 28 February: CPUB002DFJ2024 - Acquisition of insurance services - EMAC - Empresa Municipal de Ambiente de Cascais, E. M., S. A. - €3,738,550.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/02/042/417411974.pdf
IV. CASE-LAW
IV.1. Court of Justice of the European Union
IV.1. Court of Justice of the European Union
Judgment of the Court of Justice (Second Chamber), of February 22, Case C-283/21: Reference for a preliminary ruling. Social security for migrant workers. Regulation (EC) No 987/2009. Article 44(2). Scope. Pension for total incapacity for work. Calculation. Taking into account of child raising-periods completed in another Member State. Applicability. Article 21 TFEU. Free movement of citizens. Sufficient link between those child-raising periods and the periods of insurance completed in the Member State responsible for payment of the pension.
Summary:
“Article 21 TFEU must be interpreted as meaning that, for the purposes of the grant of a pension for total incapacity for work, where the person concerned does not satisfy the condition of pursuing an activity as an employed or self-employed person imposed by Article 44(2) of Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems in order to have taken into account, by the Member State responsible for payment of that pension, child-raising periods which he or she completed in another Member State, but has exclusively completed periods of insurance in the first Member State, by virtue of periods of training or occupational activity, both before and after the completion of those child-raising periods, that Member State is required to take those child-raising periods into account despite the fact that that person did not pay contributions in that Member State before or immediately after those child-raising periods.".
https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:62021CJ0283
Judgment of the Court of Justice (Sixth Chamber), of February 22, Case C-649/22: Reference for a preliminary ruling. Social policy. Directive 2008/104/EC. Temporary agency work. Article 5(1). Principle of equal treatment. Article 3(1)(f). Concept of ‘basic working and employment conditions applicable to temporary agency workers’. Concept of ‘pay’. Compensation payable in respect of the total permanent incapacity of a temporary agency worker to carry out his or her usual occupation as a result of an accident at work which occurred during his or her assignment.
Summary:
“The first subparagraph of Article 5(1) of Directive 2008/104/EC of the European Parliament and of the Council of 19 November 2008 on temporary agency work, read in conjunction with Article 3(1)(f) thereof, must be interpreted as precluding national legislation, as interpreted by national case-law, under which the compensation to which temporary agency workers are entitled in respect of a total permanent incapacity to carry out their usual occupation as a result of an accident at work sustained at the user undertaking and resulting in the termination of their temporary employment relationship, is less than the compensation to which those workers would be entitled, in the same situation and on the same basis, if they had been recruited directly by that user undertaking to occupy the same job for the same period of time.".
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62022CJ0649
IV.2. Constitutional Court
Constitutional Court Judgement no. 110/2024, of February 14, Case no. 1087/2023:
"On these terms and on these grounds, it is decided:
a) To declare unconstitutional the normative dimension extracted from Article 44 no. 2 of the Personal Income Tax Code, according to which it establishes an inescapable presumption that the realisation value, for the purposes of taxation of capital gains under the Personal Income Tax, always corresponds to the valuation of the property when it is higher than that declared by the taxpayer, in violation of the principle of the ability to pay, established in Articles 103 no. 1 and 13 of the Constitution of the Portuguese Republic; and, consequently,
b) Dismiss the appeal.".
https://www.tribunalconstitucional.pt/tc/acordaos/20240110.html
IV.3. Judicial Courts
Judgement of the Supreme Court of Justice, of February 8, Case no. 1868/21.2T8CTB.C1.S1: Challenge to the Matter of Fact. Powers of the Supreme Court of Justice. Duty of Effective Occupation. Moral Harassment. Non-pecuniary damage. Compensation.
Summary:
"I- The employer's violation of the functional content of the professional category agreed with the worker implies a violation of the duty of effective occupation;
II- According to Article 29 no.1 of the Labour Code, harassment doesn’t need to have the "goal" of affecting the victim, iso it’s enough to consider a behaviour as harassment if this result is the "effect" of the behaviour adopted by the harasser.
III- Compensation for non-pecuniary damage in the amount of €25,000.00 is appropriate for a worker who was never given the duties corresponding to the Professional Category of Director for which he was hired by his employer, and who has suffered severe depression, discouragement, sadness, disgust, indignation and loss of self-esteem, as well as increased difficulty in fulfilling his obligations.".
Judgement of the Supreme Court of Justice, of 8th February, Case no. 4307/18.2YIPRT.L1.S1: Construction Contract. Acceptance of the Work. Tacit acceptance. Recipient Impression Theory. Payment. Burden of Proof. Challenging the Matter of Fact. Powers of the Supreme Court of Justice. Matters of Law. Accessory Verbal Stipulations. Admissibility of Appeal. Appeal. Nullity of Judgement. Opposition Between the Grounds and the Decision. Omission of Pronouncement.
Summary:
"I. In the context of an appeal, the intervention of the Supreme Court of Justice is restricted to the assessment of the decision of law; even in cases where it can alter the factual matter that has been established, such a possibility, strictly speaking, is still a result of a decision in matters of law.
II. Nullity due to contradiction between the grounds and the judgement occurs when the internal coherence of the judgement - in the sense that the judgement must be coherent with the grounds, it must be its consequence - is not verified.
III. In a construction contract, acceptance of the construction can be tacit, deduced from facts that "in all probability reveal it" (Article 217 no. 1 of the Civil Code).
IV. The acceptance that the appellant believes results from the partial payment of invoices 16/62 and 16/70 would only benefit it if it were in full - precisely because only then would it be possible to consider the entire claim overdue.
V. From the application of the criterion of the impression of the reasonably informed and diligent recipient, placed in the position of the applicant - who knew that, from its perspective, the payments made corresponded to part of the price - it cannot be concluded that the applicant would interpret these partial payments as signifying total acceptance.
VI. According to the rules on the distribution of the burden of proof, uncertainty about a fact lies against the party who had the burden of proving it (Article 342 of the Civil Code).
VII. Since acceptance by the defendant cannot be proven, nor can it be proven when it occurred, the enforceability of the payments sought in this action, which are at issue in this appeal, cannot be proven."
Judgement of the Supreme Court of Justice of February 22, Case No.
207/22.0T8VNG-E.P1.S1: Insolvency. Verification and Graduation of Credits. Claim Preclusion
Summary:
"I - The provisions of article 789 no. 5 of the CPC are valid and applicable, ex vi article 17 of the CIRE, to insolvency proceedings and the respective verification and assessment of claims, with the necessary adaptations.
II - Article 789 no. 5 of CPC which means that if a creditor claims a debt recognised by a judgement, any other creditor, provided they were not a party to the proceedings in which the judgement was handed down (a creditor in relation to whom the judgement does not have the force of claim preclusion, but who may even be a legally indifferent third party), can simply challenge and not accept the debt recognised in the judgement (thus not being subject to the effectiveness of the judgement), thus "obliging" the respective creditor/claimant to prove it in the verification and ranking of the claims in question.
III - Art. 789 no. 5 of the CPC, applied with the necessary adaptations to insolvency proceedings, which means that the non-recognition of a claim (recognised by a previous judgement, which will become res judicata in relation to the creditors/claimants who were party to the proceedings in which that judgement was handed down) by the IA, when it submits the list referred to in Art. 129 no. 1 of the CIRE, counts as such a challenge.
IV - In fact, after such non-recognition by the IA, the possibility of any creditor, in relation to whom the previous judgment does not become res judicata (but who is a legally indifferent third party), being able to challenge a claim recognised by the previous judgment is even impaired: what is logically foreseen (art. 130 no. 1 of CIRE) is that a creditor not recognised by the IA challenges the exclusion (non-recognition) of his claim by the IA and not that a creditor comes to say that he "agrees" with the non-recognition by the IA."
Judgement of the Lisbon Court of Appeals, of February 6, Case No. 16506/20.2YIPRT.L2-7: Contract. Works Contract. Payment of the Price. Documentary evidence. Invoices. Probative force.
Summary:
"1. Article 44 of the Commercial Code refers to the probative power of commercial ledgers, which can be admitted in court to provide evidence between traders, on facts of their trade, in certain circumstances;
2. Invoices are not commercial ledgers, and the rules of evidence of the Civil Code do not apply to them;
3. The mere attachment of invoices does not make it possible to prove that the goods and/or services contained therein have been supplied;
4. The works contract is synallagmatic in nature, in that it creates an obligation for the contractor to carry out the agreed work, and for the owner of the work to pay the agreed price;
5. If there is no agreement to the contrary as to the method of payment, the price is only due after the work has been carried out and delivered, cf. art. 1211 of the Civil Code."
Judgement of the Lisbon Court of Appeal, of 6th February, Case No. 20117/22.0T8LSB.L1-7: Residential Lease. Contract prior to the NRAU. Death of the Tenant. Transfer of the Lease. Expiry.
Summary:
"I- Article 1068 of the Civil Code, as amended by Law no. 6/2006, of 27 February, applies to contracts celebrated before this law came into force.
II- Since a residential lease contract was signed before the NRAU came into force by a person in their capacity as tenant, and they are married under the general community of property regime, the legal position of tenant is transferred to their spouse with effect from the date the NRAU came into force, i.e. from 27-06-2006.
III - If the granting tenant dies after the NRAU comes into force, the right to the lease does not pass to his spouse, under the terms of article 57 of the NRAU (applicable ex vi of articles 28, no. 1 and 26, no. 2 of the same law), but rather the position of tenant is consolidated in the person of the latter, who becomes the sole holder of that right.
IV- In the event of the latter's death, the legal position of tenant may be transferred to descendants, provided that all the circumstances set out in one of the subparagraphs d), e), or f) of article 57, no. 1 of the NRAU (applicable ex vi of articles 28, no. 1 and 26, no. 2 of the same law) are met.
V- If the legal position of tenant is not transferred, under the terms referred to in IV-, the lease contract is extinguished by expiry (art. 1051, al. d) of the Civil Code)."
Judgement of the Lisbon Court of Appeal, of 8th February, Case No. 39730/05.3YYLSB-D.L1-8: Enforcement. Assignment of Credits. Communication. Effectiveness. Proof of Claim.
Summary:
"I – Article 583 of the Civil Code states that the notification of the assignment of credits will, as a rule, take place judicially, but may, but does not necessarily have to, be extrajudicially.
II - In the event of an incident involving the authorisation of the assignee, the judicial notification will take place within the scope of that incident, which is the appropriate mechanism for the purpose, and this means that the assignment of credits will be effective in relation to the debtors.
III - The probative force of authentic documents can only be rebutted on the basis of their falsity (cf. art. 372 parag. 1 CCivil).
IV - Since the assignment of credits was made by public deed, an authentic document whose full probative force has not been evaded, it materialises and demonstrates the transfer of the credit in favour of the Claimant of the qualification incident.
V - In the context of the challenge to the qualification incident of the assignee, the plea that "the transfer was made in order to make his position in the proceedings more difficult" requires the allegation of concrete, objective facts which, once proven, demonstrate that the transfer was made with the malicious purpose of obtaining that result."
Judgement of the Lisbon Court of Appeals, of February 22, Case No. 4193/20.2T8FNC.L1-2: Subcontract. Defects. Work. Compensation. Contractor. Abuse of right.
Summary:
"Even though the owners of the work may choose to sue a subcontractor to demand that the defects be eliminated, that new work be carried out or that compensation be paid (under a passive solidarity that may be drawn from the right of recourse provided for in article 1226 of the Civil Code), the fact that they chose to sue the contractor does not constitute an abuse of right (Article 334 of the Civil Code), nor can it be (and was it) the subject of interference by the court under Article 6 of the CPC (i.e. the court could not invite, nor did it invite, the plaintiffs to sue the subcontractor)."
Judgement of the Coimbra Court of Appeals, of February 6, Case No. 1519/21.5T8CTB.C1: Conditional Sale and Purchase Agreement. Simulation. Argument by the Simulators Themselves. Proof. Promise of Release or Assumption of Fulfilment.
Summary:
"I - The legal possibility that the law gives simulators to argue simulation among themselves - art 242 no. 1 CC - is very limited to them in terms of the means of proof that they are entitled to use for this purpose, given that the contract is signed in an authentic or private document and they are prohibited from using witnesses to prove this simulation, under the terms of paragraphs 2 and 3 of art. 394 no. 1 CC, and they are also prohibited from proving it by judicial presumptions, as comes from art. 351, since the proof in question would have to cover an agreement (the simulatory pact) which, by definition, predates the formation of that document.
II - However, a restrictive interpretation of articles 394/2 and 351 of the Civil Code has been accepted, according to which these two means of proof - witnesses and judicial presumptions - can be used to establish the scope of a written contradiction that translates the simulators' real will, or for that of other written document(s) attached to the case file, the content of which may reasonably lead to the admission of the verisimilitude of the facts which, according to the party alleging them, reflect the simulation, and in this respect we speak of the principle of proof.
III - A promise of release or assumption of fulfilment occurs when a person (promisor) undertakes to release the debtor from the obligation by fulfilling it in his place, i.e. by performing the service owed to the creditor instead (art. 444 no. 3of the Civil Code).
IV - The purchase and sale agreement in this case is a conditional contract, in that the transfer of ownership of the property will only take place if and when the buyer - who took a promise to release the seller from the obligation the latter had with a third party - has fully complied with this obligation."
Judgement of the Coimbra Court of Appeals, of February 6, Case No. 1272/23.8T8SRE.C1: Executive Title. Bill of exchange. Requirements. Preliminary rejection.
Summary:
"I - A document issued by a commercial company that fully complies with the requirements of Article 75 of the LULL constitutes a promissory note that can be presented as an enforceable instrument.
II - Failure to comply with forms or tax requirements established by the legislator in this area does not affect the enforceability of a document that contains all the requirements demanded by the LULL."
Judgement of the Évora Court of Appeals, of February 8, Case No. 681/20.9T8STR-B.E1: Sale by Private Negotiation. Value of the Pledged Property. Judicial Authorisation.
Summary:
"1 - It does not follow from Article 812 of the CPC that, in the case of sale by private negotiation, there must be a minimum sale value. What that article states is that in the decision to sell - in any of its types and therefore also in the sale by private negotiation - the basic sale value of the property must be fixed, which, in the case of immovable property, must correspond to the highest of those indicated in Article 812 no. 3.
2 - In the private negotiated sale type, the property can be sold for less than the advertised base value, even if there is no agreement to this effect from all the interested parties. In this case, however, such a sale can only take place with judicial authorisation."
Judgement of the Guimarães Court of Appeals, of February 29, Case No. 2113/23.1T8VCT.G1: Supplementary Retirement Pension. Nature of the Pension. Prescription of Credits.
Summary:
"I - The majority of case law holds that the limitation period laid down in the Labour Code does not apply to claims for non-payment of pensions, because although the right to payment of the supplementary retirement pension derives from a previous employment relationship, this right is autonomous in relation to the employment relationship, since it is only after the employment relationship has ceased that this new legal relationship arises, usually within the scope of social security or with another welfare institution.
II - The right to claim a retirement pension, or a supplement to it, has no time limit for being brought, other than the limitation period laid down in the Civil Code. It is true that the time limit to be observed is five years to consider that pensions stop being due, but never as a limitation period for bringing an action to claim the right to them, since in this situation the limitation period is 20 years - see arts. 310, d) and g) and 309 of the Civil Code.
III - In view of the autonomous and providential nature of the relationship, claims arising from non-payment of the supplementary retirement pension are not subject to the special statute of limitations provided for in article 337 no. 1 of the Labour Code."
IV.4. Administrative and Tax Courts
Judgement of the Supreme Administrative Court, of February 7, Case no. 0425/14.4BECBR: Review of the Taxable Matter. Indirect Methods. VAT. Notification.
Summary
"I - Notification of the taxpayer, as provided for in article 88(a) of the General Tax Law, is required in all situations where there are no documents, including those supporting the accounts whose credibility is called into question.
II - Since the Tax Administration resorted to indirect methods to determine the taxable amount without carrying out this notification, it must be concluded that a legal formality was overlooked in the inspection procedure, which jeopardises its validity and is reflected in the contested assessments, which should therefore be annulled."
Judgement of the Supreme Administrative Court of February 7, Case no. 035/17.4BELLE: Compensation. Provision of a guarantee. Attachment.
Summary:
"I - The reconstitution of the situation that would have existed if the illegal liquidation had not been committed, referred to in article 100 of the General Tax Law, does not include compensation for all costs or losses that have arisen from the provision of a guarantee to suspend enforcement;
II - The attachment of property offered as security for the suspension of tax enforcement is not a guarantee equivalent to a bank guarantee for the purposes of article 53 of the General Tax Law."
Judgement of the Southern Central Administrative Court, of February 15, Case no. 159/21.3 BELLE: Contract for the Transfer of Operation. Compensation of Rents VS Works/Improvements. Provision of Services for VAT Purposes. Single Operation.
Summary:
"I-According to the CJEU's interpretation in Case C-605/20 of 24 February 2022, Article 2 no. 1(c) of Directive 2006/112 bases the VAT liability of the supply of services on five pre-conditions, namely: (i) the supply of services; (ii) the supply of services for consideration; (iii) the supply of services in the territory of a Member State; (iv) the supply of services by a taxable person; and (v) the supply of services acting in that capacity.
II-Therefore, the existence of a supply of services under VAT must have as its basic predicate and premise the existence of a service that falls within the scope of an economic activity, which has an underlying objective character and must be assessed on a case-by-case basis, thus gauging the concrete existence of an operation with economic substance that can be taxed as such.
III-VAT is intended to penalise actual expenditure on the purchase of goods and services, as an expression of the principle of ability to pay, and any rebate or deduction from the price must therefore be removed from the taxable amount.
IV-The granting of a contract for the transfer of exploitation, concluded in the domain of the autonomy of will and contractual freedom that underlies the parties involved, in which it was stipulated that the payment of rents would be paid in the form of improvements/works, does not allow this specific compensation to be classified as the provision of services, and therefore falls under Article 4 of the Value Added Tax Code.
V-It is not possible to fictionalise the existence of two operations, since, according to CJEU case law, a supply of services must be qualified as a single one when two or more elements or acts supplied by the taxable person are so closely linked that they form, objectively, a single inseparable economic supply, the division of which would be artificial."
Judgement of the Southern Central Administrative Court of 15 February, Case no. 35/09.8 BECTB: Indirect methods. Justification. Burden of Proof.
Summary:
"I- The provisions of article 76 no. 1 of the General Tax Law do not mean that, in court, the taxpayer cannot challenge the factuality established in the inspection, proving the occurrence of an error in the assumptions of fact.
II- However, such an error in the assumptions of fact must be alleged and proved.
III- Article 77 no. 4 of the General Tax Law imposes a special duty to state reasons when the AT uses indirect methods to determine the taxable amount.
IV- Considering the special duty to state reasons referred to in III., it is up to the CTA to explain in a particularly sustained and sufficient manner the circumstances that led to the use of indirect methods, which is not compatible with statements of a merely conclusive nature, which prevent the assessment of the cognitive itinerary travelled.
V- A reflection of respect for the principle of taxation by real income is the fact that the use of indirect methods to assess taxable income is subsidiary to direct assessment.
VI- The use of one or other form of assessment is not an arbitrary choice by the TA: either the conditions for direct assessment are met or, if they are not, indirect assessment can be used.
VII- It is not any omission, error or inaccuracy in the taxable person's tax returns or accounts that allows the use of indirect methods to assess the taxable amount, but it is required that such irregularities are so significant that direct quantification is not feasible.
VIII- Once the legality of the use of indirect methods to assess the taxable amount has been proven, it is up to the taxpayer to concretely demonstrate the error or over-quantification, and mere broad allegations that do not concretely specify the inadequacy of the quantification criterion used by the CTA are not enough."
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
João Almeida, Os Criptoativos no Cibercrime, Almedina, February 2024.
Jorge Manuel Coutinho de Abreu, Curso de Direito Comercial: Volume II: Das Sociedades, Almedina, February 2024.
Joaquim Miranda Sarmento, Finanças Públicas e Direito Fiscal -Volume I: Problemas Atuais, Almedina, February 2024.
Cristiana Araújo Dias, Lições de Direito das Sucessões, Almedina, February 2024.
Sofia Estopa, O Regime da Impenhorabilidade Processual: Da Ratio Legis, Almedina, February 2024.
Filipa de Vasconcelos Fernandes, A Reserva de Lei da Assembleia da República, Almedina, February 2024.
Rodrigo Luís Ziembowicz, A organização Criminosa Empresarial sob a Perspectiva Político-Jurídico-Criminal, Almedina, February 2024.
Eliomar Da Silva Pereira, A Prova (como Signo) do Crime - As Lógicas da Razão Probatória, Almedina, February 2024.
Armando Manuel Triunfante, Lições de Direitos Reais, Almedina, February 2024.
Flora Lopes, Interceção de Comunicações Eletrónicas na Investigação do Crime de Tráfico de Estupefacientes, Almedina, February 2024.
Pedro Da Palma Gonçalves, Da Ressarcibilidade do Dano Económico Puro - Um Estudo de Responsabilidade Civil, Almedina, February 2024.
Nádia Alberto, Algoritmos e Big Data a Partir do Sistema de Justiça Criminal Português, Almedina, February 2024.
IV.1.2. Generic Guidelines & Cia
Circular Letter no. 90068/2024, of 16 February, by Order of the Deputy Director-General of the Collection Area
Subject: State Budget 2024 - Transitional Provision and Repeal of the Tax Regime for Non-Habitual Residents (NHR).
Circular Letter no. 20266/2024, of 23 February, by Order of the Director of Corporate Income Tax Services
Subject: Law no. 56/2023, of October 6 – Mais Habitação programme: IRS - category G.
V.2. Miscellaneous
V.2.1. Economy, Finance and Taxation
On February 1, the Council of Ministers approved the regulatory decree that establishes the universe of taxpayers covered by the automatic income tax return, with the aim of progressively widening the universe of taxpayers covered by the automatic Personal Income tax return, making it easier to comply with this reporting obligation and increasing the number of returns filed.
https://www.portugal.gov.pt/pt/gc23/governo/comunicado-de-conselho-de-ministros?i=598
On February 22, the Council of Ministers approved the decree-law amending the legal regime for professional qualifications for teaching in pre-school education and basic and secondary education, introducing adjustments with a view to attracting more candidates to the teaching profession and retaining more professionals to meet the teaching needs of the education system.
In addition, the following proposals were also approved:
- The decree-law that extends the period of validity of the exceptional measures aimed at simplifying the procedures for producing energy from renewable sources;
- The decree-law that creates and regulates the information system to support the management and processing of procedures in the public family and labour mediation systems and of procedures and processes in the Justice of the Peace Courts and consumer conflict arbitration centres that are part of the consumer arbitration network, called the RAL+ Platform;
- The resolution extending the validity of temporary protection documents granted to displaced persons from Ukraine until the end of the year;
- The decree-law that amends the powers of the Commission for the Monitoring of Auxiliary Members of the Judiciary (CAAJ), with a view to accommodating within its competences the development and implementation of the platforms necessary for the exercise of its activity and the activity of auxiliary members of the judiciary, namely the STEPI+ insolvency platform;
https://www.portugal.gov.pt/pt/gc23/governo/comunicado-de-conselho-de-ministros?i=600
V.2.2. Industrial Property
On 14 February, provisional statistics were released on Industrial Property Rights (IPR) applications and grants for January 2024, including the following:
i) In January 2024, 57 national invention applications were filed and 18 national inventions were granted, compared to 23 granted in 2023;
ii) The number of European Patent validations filed in Portugal in January 2024 grew by 18.1 per cent year-on-year (306 in 2024, 259 in 2023);
iii) There were 2,027 applications for registration of National Trademarks and Other Distinctive Trade Signs (OSDC) in January 2024, representing a decrease of 1.2%. In the same period, 1,588 National Trademarks and OSDCs were granted (1,269 in 2022);
iv) The number of objects included in National Design applications went from 60 in January 2023 to 39 in 2023.
https://inpi.justica.gov.pt/en-gb/INPI-News/Industrial-Property-Rights-January-to-February-2024
The 2024 edition of the European Union Fund to support the protection of Industrial Property Rights of Small and Medium-sized Enterprises (SMEs), promoted by the European Union Intellectual Property Office (EUIPO), opened on 22 January and runs until December 6. The estimated budget for this initiative in 2024 is 20 million euros. In the 2023 edition in Portugal, 1,145 applications were submitted to this Fund, an increase of 64% compared to 2022 (700).
https://inpi.justica.gov.pt/Noticias-do-INPI/Fundo-PME-2024-candidaturas-abertas
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